本文選題：網(wǎng)絡(luò)團(tuán)購　切入點(diǎn)：稅收征管　出處：《西南政法大學(xué)》2016年碩士論文

【摘要】：網(wǎng)絡(luò)團(tuán)購憑借其薄利多銷、量大價(jià)優(yōu)的獨(dú)特優(yōu)勢受到越來越多的消費(fèi)者青睞,經(jīng)營者與團(tuán)購網(wǎng)站各司其職的配合形成了有別于一般電子商務(wù)的經(jīng)營模式。根據(jù)www.tuan800.com的統(tǒng)計(jì),中國網(wǎng)絡(luò)團(tuán)購的市場交易總額從2011年的110.9億元增長到2014年上半年的294.3億元,網(wǎng)絡(luò)團(tuán)購的交易規(guī)模呈逐年上升的態(tài)勢,但與其形成對(duì)照的是網(wǎng)絡(luò)團(tuán)購稅收征管的制度建設(shè)滯后,不能適應(yīng)網(wǎng)絡(luò)團(tuán)購快速發(fā)展的趨勢。我國目前的稅收征管模式依然是以票控稅,而網(wǎng)絡(luò)團(tuán)購交易一方面是以互聯(lián)網(wǎng)為載體呈現(xiàn)無紙化、虛擬化特征,極易誘發(fā)經(jīng)營者逃稅的投機(jī)心理,經(jīng)營者通過人為操作使得與網(wǎng)絡(luò)團(tuán)購交易有關(guān)的賬簿憑證與實(shí)際交易金額不符,造成“票”的失真;另一方面,團(tuán)購者數(shù)量較多,稅源分散,加劇了征稅機(jī)關(guān)和納稅人之間的信息不對(duì)稱,使網(wǎng)絡(luò)團(tuán)購的稅收征管面臨更大挑戰(zhàn)。本文對(duì)網(wǎng)絡(luò)團(tuán)購稅收征管制度主要分成四個(gè)部分分析。第一部分主要介紹我國了網(wǎng)絡(luò)團(tuán)購的起步發(fā)展和現(xiàn)狀,分析了網(wǎng)絡(luò)團(tuán)購的概念和基本分類,對(duì)網(wǎng)絡(luò)團(tuán)購的可稅性進(jìn)行了論證,并歸納了當(dāng)前我國網(wǎng)絡(luò)團(tuán)購宏觀層面面臨的挑戰(zhàn)。第二部分主要闡述程序法制度和實(shí)體法制度在我國網(wǎng)絡(luò)團(tuán)購稅收征管實(shí)踐中的運(yùn)用,對(duì)網(wǎng)絡(luò)團(tuán)購涉及的商品稅、所得稅等實(shí)體法制度以及程序法方面的稅務(wù)管理環(huán)節(jié)和稅款征收環(huán)節(jié)都進(jìn)行了系統(tǒng)歸納;第三部分主要針對(duì)網(wǎng)絡(luò)團(tuán)購稅收征管實(shí)踐層面出現(xiàn)的具體法律問題進(jìn)行介紹,法律問題劃分為稅務(wù)管理環(huán)節(jié)和稅款征收環(huán)節(jié)兩個(gè)板塊,前者主要是團(tuán)購經(jīng)營者逃避稅務(wù)登記導(dǎo)致稅源流失、計(jì)稅依據(jù)電子化易造成賬簿憑證內(nèi)容失真、團(tuán)購發(fā)票出具率偏低、征稅機(jī)關(guān)地域管轄權(quán)受到?jīng)_擊四個(gè)方面的問題,后者主要是商家以傭金虛增稅前扣除成本、積分抵現(xiàn)活動(dòng)引發(fā)稅前扣除爭議兩個(gè)方面的問題。第四部分針對(duì)第二部分面臨的挑戰(zhàn)以及第三部分提出的法律問題提出完善建議,分析了當(dāng)前網(wǎng)絡(luò)團(tuán)購稅收征管的有利條件和適應(yīng)電子商務(wù)發(fā)展的稅收征管基本原則,在此基礎(chǔ)上以“信息管稅”模式為基本方向,有針對(duì)性的提出建立更加嚴(yán)格的納稅人主體資格審查制度、建立覆蓋面更廣的電子納稅申報(bào)制度、建立支持網(wǎng)絡(luò)團(tuán)購行業(yè)發(fā)展的稅收優(yōu)惠制度和建立第三方支付機(jī)構(gòu)代扣代繳制度,且著重分析了第三方支付機(jī)構(gòu)的代扣代繳制度,認(rèn)為其為網(wǎng)絡(luò)團(tuán)購稅收征管制度未來發(fā)展的新方向。
[Abstract]:The unique advantage of online group buying is favored by more and more consumers because of its small profits and high prices. The cooperation between operators and group buying websites has formed a different business model from that of general electronic commerce. According to the statistics of www.tuan800.com, The total transaction volume of China's online group purchase market has increased from 11.09 billion yuan in 2011 to 29.43 billion yuan in the first half of 2014. The scale of online group purchase transactions has been increasing year by year, but in contrast to this, the construction of tax collection and management system for online group purchase has lagged behind. China's current tax collection and management model is still based on ticketing taxes, while online group purchase transactions are paperless and virtualized on the one hand, with the Internet as the carrier. It is easy to induce the speculative mentality of the operators to evade tax. Through artificial operation, the operators make the books vouchers related to the online group purchase transactions not in accordance with the actual transaction amount, resulting in the distortion of the "tickets". On the other hand, the number of group buyers is large and the tax sources are scattered. Exacerbating information asymmetries between tax authorities and taxpayers, In this paper, the tax collection and management system of online group purchase is divided into four parts. The first part mainly introduces the initial development and present situation of the network group purchase in China. This paper analyzes the concept and basic classification of online group purchase, and demonstrates the taxability of network group purchase. The second part mainly expounds the application of the procedural law system and the substantive law system in the tax collection and management practice of our country's network group purchase, and discusses the commodity tax involved in the network group purchase. The system of substantive law, such as income tax, the procedure of tax administration and tax collection are systematically summarized. The third part mainly introduces the specific legal problems in the practical level of tax collection and management of online group purchase. The legal problems are divided into two parts: tax administration link and tax collection link. The former is mainly the tax source loss caused by the evasion of tax registration by group buying operators, and the tax calculation based on the electronic method is liable to cause distortion of the contents of books of account, and the issuance rate of group purchase invoices is on the low side. The regional jurisdiction of the tax authorities has been challenged in four aspects. The latter is mainly about deducting costs before commission increases taxes. The fourth part is about the challenges faced by the second part and the legal issues raised in the third part. This paper analyzes the favorable conditions of current network group purchase tax collection and management and the basic principles of tax collection and management adapted to the development of electronic commerce. On this basis, the basic direction of "information management tax" mode is taken as the basic direction. Targeted proposals to establish a more stringent taxpayer subject qualification examination system, to establish a broader electronic tax declaration system, To establish the preferential tax system to support the development of the online group purchase industry and to establish the withholding system of the third party payment organization, and to analyze the withholding system of the third party payment institution. It is considered to be a new direction for the future development of network group purchase tax collection and management system.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D922.22

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